Morgan Guaranty Trust Co. v. Tax Appeals Tribunal of the New York State Department of Taxation & Finance

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• New York real estate gains tax preempted as applied to sale of ERISA property because tax will influence plans' investment strategy
• ERISA preempts New York State real property transfer gains tax as it applies to transactions completed by an ERISA-covered plan, even though state tax law functions irrespective of the existence of a covered plan
• ERISA plan itself paid challenged tax on capital gains from real estate transfer

Source: CourtListener parenthetical corpus (CC0).